Pengaruh Kebijakan Dividen Terhadap Kepemilikan Individual Dan Kepemilikan Institusional Dengan Perubahan Peraturan Perpajakan Sebagai Variabel Pemoderasi

Pengaruh Kebijakan Dividen Terhadap Kepemilikan Individual Dan Kepemilikan Institusional Dengan Perubahan Peraturan Perpajakan Sebagai Variabel Pemoderasi

This research purports to examine the effect of the dividend policy on individual and institutional ownership with the change on tax regulation as a moderating variable. Examination was done using moderated regression analysis (MRA), using a sample of 45 companies that listed on the BEI for the peri...

Full description

Bibliographic Details
Main Authors: Sabrina Kartikasari, Mienati Somya Lasmana
Format: Article
Language:Indonesian
Published: Petra Christian University 2013-01-01
Series:Jurnal Akuntansi dan Keuangan
Subjects:
Income Tax article for dividend
dividend policy
individual ownership
institutional ownership.
Online Access:http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18858

Internet

http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/18858

Similar Items